Part 4

Loss relief
Chapter 2

Trade losses

Restriction on sideways relief for specific trades

Dealings in commodity futures
81. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 81 omitted (8.4.2010 with effect in accordance with Sch. 3 para. 11 of the amending Act) by virtue of Finance Act 2010 (c. 13), Sch. 3 para. 9